Business rates forms and reliefs

On this page we provide information about business rates reliefs, and forms to apply for relief, to make a payment, or to tell us about changes that may affect your business rates.

Change of occupier

If you move into new premises, or move out of your premises, or change our property, you need to tell us.

Methods of payment

Visit the pay a bill page to make a payment or for more information about payment methods.

 

Discretionary Retail Discount

Effective 1 April 2023 to 31 March 2024 - Extended Retail Discount

The Council has adopted a new Local Rate Relief Policy in response to the Budget on 17 November 2022 , when the Chancellor announced the introduction of a new business rates relief scheme for retail, hospitality and leisure properties worth almost £2.1 billion in 2023/24.

This will support the businesses that make our high streets and town centres a success and help them to evolve and adapt to changing consumer demands. The 2023/24 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business.

Businesses may choose to opt out of receiving the support by notifying the Business Rates team via email at business.rates@westlancs.gov.uk

If you require additional information in relation to the scheme, full details can be found by clicking the link below:

https://www.gov.uk/government/publications/business-rates-guidance-2023/24-retail-hospitality-and-leisure-relief-scheme

Alternatively, please contact the Business Rates team via email at business.rates@westlancs.gov.uk

Effective 1 April 2022 to 31 March 2023 – Extended Retail Discount

The Council adopted a Local Rate Relief Policy in response to the Budget on 27 October 2021, when the Chancellor announced eligible retail, hospitality and leisure businesses would receive 50% relief, up to £110,000 per business.

If you require additional information in relation to the scheme, full details can be found by clicking the link below:

https://www.gov.uk/government/publications/business-rates-guidance-202223-retail-hospitality-and-leisure-relief-scheme

Please not applications for relief during the 2022/23 scheme must be made by 30 September 2023.

 

How to apply 

A written application for a discount award under this policy is required . The application must be made on the form designed for this purpose which is below .

        Retail Discount form 2022 2023 (word 144kb)

        Retail Discount form 2023 2024 (word 141 kb)

 

Small business rate relief

If a rate payer occupies either a single property with a Rateable Value (RV) less than £15,000 or a main property plus additional properties with RV's that do not exceed £2,899 and totalling less than £20,000 the ratepayer can apply for mandatory relief.

Eligible Small Businesses that occupy a property with an RV less than £12,000 will be eligible for 100% relief. Whilst ratepayers who occupy properties with RV's between £12,000 and £15,000 will receive tapered relief from 100%-1%.

For occupied properties with a RV between £15,001 and £50,999 the Small Business Multiplier will be used.

You do not have to make a fresh application if you are already in receipt of relief. If you have not already applied for relief an application form is available. Please contact us. Our contact details are in the contact panel on the right of this page. Alternatively, you can download the Small Business Rate Relief application form below:

          small-business-rate-relief-form.docx (21 kb)

Supporting Small Business Relief – 2023 Relief Scheme

Ratepayers losing up to all of their Small Business Rates Relief or Rural Relief as a result of the 2023 revaluation, will see their bill increases limited to £600.00 per year from 1 April 2023 for up to 3 years.

All eligible accounts have been identified and re-billed accordingly following Annual billing.

Transitional Relief

As announced at Autumn Statement 2022, the government will introduce a 3-year Exchequer funded Transitional Relief scheme from 2023 to support ratepayers facing increases in their business rates bill due to the revaluation.

Transitional relief limits how much the bill can change each year as a result of business rates revaluation .

Businesses eligible for any transitional adjustments under the scheme will have transitional relief displayed on the 2023/23 Annual Business Rates bill. If you require any further information, please email the Business Rates team at business.rates@westlancs.gov.uk

If you require additional information in relation to the scheme, full details can be found by clicking the link below:

Business rates relief: Transitional relief - GOV.UK (www.gov.uk

Heat Network Relief

At the Spring Statement 2022, the Chancellor announced that a new Heat Network relief will apply from Friday 1 April 2022 for hereditaments being used wholly or mainly as a heat network which have their own rating assessment.

Heat networks take heat or cooling from a central source(s) and deliver it to a variety of different customers such as public buildings, shops, offices, hospitals, universities and homes.

By supplying multiple buildings, they avoid the need for individual boilers or electric heaters in every building. Heat networks have the potential to reduce bills, support local regeneration and be a cost-effective way of reducing carbon emissions from heating.

To be eligible for Heat Network Relief the hereditament must:

  • Have their own business rates assessment
  • Be wholly or mainly used for the purpose of a heat network, and
  • The heat, over the next 12 months, is expected to be generated from a low carbon source (irrespective of whether that source is located on the hereditament or on a different hereditament)

Full details for this relief and the eligibility rules can be found on the government website.

Charity relief

If a property is occupied by a charity and used for charitable purposes 80% mandatory rate relief will be granted. To apply contact the business rates section. Contact details are in the contact panel on the right of this page.

Discretionary relief

If a property is occupied by a non-profit making organisation (e.g. a sports club) the ratepayer can apply for discretionary rate relief. To apply contact the business rates section. Contact details are in the contact panel on the right of this page.

Registered community amateur sports club relief

If a property is occupied by a Registered CASC 80% mandatory rate relief will be granted. To apply contact the business rates section. Contact details are in the contact panel on the right of this page.

Rural rate relief

If a property is the only post office, general store, public house or petrol filling station situated in a settlement appearing on the rural settlement list the ratepayer will be eligible for 50% mandatory relief. We have the discretion to grant up to 100%. Both mandatory and discretionary relief is subject to rateable value restrictions. See if your business is in a qualifying area:

Partly-occupied rate relief (section 44a)

A property which is partially empty for a short period of time can be granted relief on the unoccupied portion at the discretion of the billing authority based on a certificate issued by a Valuation Officer. To apply contact the business rates section. Contact details are in the contact panel on the right of this page.

Unoccupied property relief

All empty properties are exempt of rates for a short period starting from when they first fall empty. It is a 3 month exemption for shops and offices, and 6 months for industrial premises (factories, workshops and warehouses). After the exemption period, the premises will be billed at a rate equivalent to the occupied charge. Certain classes of property are exempt for however long they remain unused - please contact the business rates office via the bills and benefits - enquiry form . To apply contact the business rates section. Contact details are in the contact panel on the right of this page.

Hardship relief

A ratepayer can apply for discretionary relief if they can prove they're suffering from severe hardship and that it is in the interests of local council tax payers to grant relief. To apply contact the business rates section. Contact details are in the contact panel on the right of this page.

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Contact us

If the document you require is  not available or you have any other enquiry please contact us. Contact details are in the contact panel on this page.